You can't file any individual returns until. Feb. 12th no matter if they include EIC or ACTC.  Only those returns having EIC or ACTC or maybe refundable AOC are delayed until March 1st.  I have not read anywhere that refunds due to over withholding or the recovery rebate will be delayed as well, so the first refunds should be coming about Feb. 17th.  Maybe someone has info on the recovery rebate refund I don't.